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2018 (5) TMI 883 - AT - Service TaxRefund claim - Unjust enrichment - time limitation - whether the refund claims filed by them are hit by limitation or otherwise? - Held that: - service tax liability on the operations portion is not due to the Government, which would mean that provisions of Section 11B of Central Excise Act, 1944 which lays down the period within which refund claim has to be filed, will not apply to the cases in hand - the question of limitation does not arise in the cases in hand. Unjust enrichment - Held that: - the appellant had produced detailed Chartered Accountant certificate, which indicates the bifurcation of the amounts towards maintenance charges and operation charges and has specifically certified that GMR Energy Vemagiri Power Generation Limited has not passed on the service tax liability on the operations part to any one and has borne the burden of the service tax. The certificate which was produced before the lower authorities is also produced before the Tribunal and on perusal of the same, it is found that the said certificate clearly indicates the details on the basis of which the Chartered Accountant has come to a conclusion the amount for which refund claim is preferred, is borne by appellant assessee - decided in favor of assessee. Appeal allowed - decided in favor of assessee.
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